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A taxpayer must intimate any modification within 15 days of the occurrence of an event leading to the modification of any information by filing an application in Form GST REG 14 for GST Modification. The application is mandatorily submitted along with all required documents and a valid reason behind such modification.
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On receiving an application for GST Modification, the concerned officer approves the application after conducting due verification within 15 days from the receipt of such application for modification in Form GST REG 15.
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On approval by such an officer, the modification takes effect from the date of occurrence of the event warranting modification.
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If the GST Modification application is either not warranted or documents furnished or incomplete or incorrect, then the concerned officer serves notice in Form GST REG 03 requiring the applicant to submit additional information or clarification within 15 days.
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On receiving such notice, the applicant has to submit the required clarification or additional information within seven days in Form GST REG 04.
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If the information submitted by the applicant is acceptable, then the officer approves the application for GST Modification.
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If the information provided by the applicant is not acceptable, then the GST officer rejects the application for GST Modification by passing an order in Form GST REG 05.
